Commissioner of Internal Revenue v. Portland Cement Company of Utah

PETITIONER: Commissioner of Internal Revenue
RESPONDENT: Portland Cement Company of Utah
LOCATION: Congress

DOCKET NO.: 79-1907
DECIDED BY: Burger Court (1975-1981)
LOWER COURT: United States Court of Appeals for the Tenth Circuit

CITATION: 450 US 156 (1981)
ARGUED: Jan 13, 1981
DECIDED: Mar 03, 1981

ADVOCATES:
Dennis P. Bedell - on behalf of the Respondent
Stuart A. Smith - on behalf of the Petitioner

Facts of the case

Question

Media for Commissioner of Internal Revenue v. Portland Cement Company of Utah

Audio Transcription for Oral Argument - January 13, 1981 in Commissioner of Internal Revenue v. Portland Cement Company of Utah

Audio Transcription for Opinion Announcement - March 03, 1981 in Commissioner of Internal Revenue v. Portland Cement Company of Utah

Warren E. Burger:

The judgment and opinion of the Court in Commissioner of Internal Revenue against Portland Cement will be announced by Mr. Justice Powell.

Lewis F. Powell, Jr.:

This is a case involving a rather technical question of federal taxation.

It comes to us on certiorari from the Court of Appeals for the Tenth Circuit.

Respondent is an integrated miner and manufacturer of cement with a mining plants in Utah.

The question presented involves the applicability of an equation.

One used to determine the proper depletion, deduction allowable under the Internal Revenue Code.

We were asked to decide which of respondent's products in the combined mining, manufacturing operations was the first marketable product for purposes of the equation.

There is a flat conflict among the circuits on this question.

As an oral summary of our opinion in this tax case would highly be enlightening.

I will simply say that for the reasons stated at some length in the opinion filed this morning, we agree anonymously with the Commission of Internal Revenue and reverse the judgment of the Court of Appeals.

Warren E. Burger:

Thank you, Mr. Justice Powell.